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All Journal Jurnal CENDIKIA ISNU Jurnal Cendikia ISNU SU International Journal of Islamic Business Management
Jumriati Hasibuan
Universitas Islam Negeri Sumatera Utara
Religion Arts Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice

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Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
Review of Insurance Law in the Perspective of Sharia Insurance: An Analysis of Principles and Implementation in Indonesia David Nwanna Dumbiri; Jumriati Hasibuan; Nurul Fadhilah Pasaribu; Hafnina Zahra; Siti Khirani Azzahra
Jurnal Cendikia ISNU SU Vol. 2 No. 1 (2025): Mei : JCISNU
Publisher : ISNU Sumatera Utara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70826/jcisnu.v2i3.942

Abstract

Insurance is an important part of the modern economic system that plays a role in providing protection against unforeseen financial risks. In the context of sharia economics, conventional insurance is often seen as incompatible with sharia principles because it contains elements of riba, gharar (uncertainty), and maysir (speculation). As an alternative, the concept of sharia insurance (takaful) emerged which is based on the principle of helping and protecting each other between participants. This research aims to examine insurance from the perspective of Islamic law and highlight how sharia principles are applied in the practice of sharia insurance in Indonesia. Using a descriptive qualitative approach and literature study as the main method, this study found that sharia insurance has a strong legal foundation both in terms of fiqh and laws and regulations in Indonesia. The results of this study are expected to provide a deeper understanding for the Muslim community regarding the halalness of insurance products and encourage the development of a sustainable Islamic financial system.
ANALISIS KETENTUAN UMUM DAN TATA CARA PERPAJAKAN (KUP) DALAM MENINGKATKAN KEPATUHAN WAJIB PAJAK DI INDONESIA Vivi Tiana Nasution; Jumriati Hasibuan; Dini Vientiany
INTERNATIONAL, Journal of Sharia Business Management Vol 5 No 3 (2026)
Publisher : CV. Barokah Publsiher

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Ketentuan Umum dan Prosedur Perpajakan (KUP) berfungsi sebagai elemen dasar kerangka perpajakan di Indonesia, yang merinci tanggung jawab wajib pajak dan kewenangan otoritas pajak. Di zaman modern, signifikansi KUP telah meningkat, memainkan peran penting dalam meningkatkan kepatuhan sukarela dan memastikan transparansi dalam administrasi perpajakan. Penelitian ini bertujuan untuk mengkaji konsep, prinsip-prinsip utama, dan penerapan KUP dalam operasi perpajakan di Indonesia. Metodologi kualitatif deskriptif, disertai dengan tinjauan pustaka, telah digunakan untuk tujuan ini. Temuan menunjukkan bahwa meskipun KUP menetapkan struktur hukum yang pasti untuk perpajakan, KUP masih menghadapi kendala seperti pengetahuan perpajakan yang terbatas di kalangan masyarakat, prosedur administrasi yang rumit, dan perbedaan antara peraturan tertulis dan praktik aktual. Akibatnya, ada kebutuhan untuk memperkuat sistem administrasi digital dan meningkatkan pendidikan perpajakan untuk mendorong penerapan KUP yang efektif.
Co-Authors David Nwanna Dumbiri Dini Vientiany Hafnina Zahra Nurul Fadhilah Pasaribu Siti Khirani Azzahra Vivi Tiana Nasution